Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 45th meeting held on 17.09.2021.

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..... 0th September, 2021 G.S.R. 691(E).-In exercise of the powers conferred by sub-sections (1), (3) and (4) of section 7, sub-section (1) of section 8, clause (iv), clause (v) and clause (xxvii) of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), read with sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Central Goods and Services Tax .....

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..... ating thereto in columns (3), (4) and (5) shall be omitted; (ii) for item (ii) and the entries relating thereto in columns (3), (4) and (5), the following entries shall be substituted, namely- (3) (4) (5) "(ii) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right. 9 -"; (c) against serial number 26, in column (3), - (i) after item (ic) .....

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..... ating thereto in columns (3), (4) and (5), the following entries shall be substituted, namely:- (3) (4) (5) "Other manufacturing services; publishing, printing and reproduction services; material recovery services 9 -"; (e) against serial number 34, for items (iii) and (iiia) and the entries relating thereto in columns (3), (4) and (5), following items and entries shall be substituted, nam .....

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